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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4,250 Documents
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Pengaruh Sektor Pariwisata Terhadap Pertumbuhan Ekonomi Di Provinsi Nusa Tenggara Timur Afif Manthofi; Siti Aisyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11081

Abstract

Pariwisata mempengaruhi perekonomian melalui peningkatan konsumsi barang dan jasa wisatawan, penciptaan lapangan kerja, dan investasi infrastruktur. Wisatawan asing juga berkontribusi terhadap pendapatan devisa, sementara pelestarian budaya dan lingkungan mendukung pertumbuhan pariwisata berkelanjutan. Penelitian ini mengkaji pengaruh sektor pariwisata terhadap pertumbuhan ekonomi di Nusa Tenggara Timur periode 2018-2022, dengan data sekunder dari 22 kabupaten. Metode analisis menggunakan regresi data panel dengan model fixed effect, data dari Badan Pusat Statistik Nusa Tenggara Timur. Hasil penelitian menunjukkan bahwa investasi dan jumlah wisatawan asing berpengaruh signifikan terhadap pertumbuhan ekonomi, sedangkan akomodasi, jumlah rumah makan, dan jumlah daya tarik wisata tidak berpengaruh signifikan. Pemerintah harus meningkatkan pemberdayaan sektor pariwisata dan aksesibilitas di Nusa Tenggara Timur untuk meningkatkan kualitas hidup masyarakat.
Pengaruh Ukuran Perusahaan, Profitabilitas, Audit Tenure, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Properti & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Novita Lavina; Yeni Ismiati Sigalingging; Ronald Hasudungan Rajagukguk; Septony Benyamin Siahaan2
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11083

Abstract

This research aims to test and analyze the influence of company size, profitability, audit tenure, and KAP size on audit delay. The population of this research is property & real estate companies listed on the Indonesia Stock Exchange in 2020-2022. By using a purposive sampling technique, a sample of 174 companies was obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co.id. Next, the data was analyzed using multiple linear regression analysis methods. The analytical tool used is SPSS 25. The results of this research show that audit tenure has an effect on audit delay. Meanwhile, other variables, namely company size, profitability and KAP size, have no effect on audit delay. Meanwhile, simultaneously the results obtained showed that company size, profitability, audit tenure, and KAP size had an effect on audit delay.
Analisis Pada Efek Rasio Keuangan Terhadap Return On Saham Bumn Bidang Pertambangan Periode 2018-2023 Syifa Vidya Sofwan; iseu Anggraeni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11090

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap return saham BUMN bidang pertambangan di Indonesia selama periode 2018-2023. Pendekatan kuantitatif digunakan dengan metode analisis deskriptif dan regresi berganda. Populasi penelitian adalah seluruh BUMN pertambangan di Indonesia, dengan sampel yang dipilih melalui purposive sampling berdasarkan kriteria tertentu seperti konsistensi penerbitan laporan keuangan tahunan dan ketersediaan data return saham. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan dan harga saham. Variabel independen meliputi Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TAT), Inventory Turnover (IT), Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM), sementara variabel dependen adalah return saham. Hasil penelitian menunjukkan bahwa CR dan ROA memiliki pengaruh signifikan terhadap return saham, sementara TAT dan DER tidak memiliki pengaruh signifikan. Secara simultan, rasio keuangan tidak memiliki pengaruh signifikan terhadap return saham. Temuan ini menunjukkan bahwa meskipun rasio keuangan dapat memberikan wawasan penting mengenai kinerja perusahaan dan return saham, pengaruhnya tidak selalu konsisten dan dapat dipengaruhi oleh berbagai faktor eksternal dan internal. Penelitian ini memberikan wawasan penting bagi investor dan pengelola perusahaan dalam mempertimbangkan rasio keuangan sebagai salah satu alat analisis untuk pengambilan keputusan finansial. Kata Kunci: Rasio Keuangan, Return on Saham ABSTRACT This research aims to analyze the influence of financial ratios on share returns of state-owned mining companies in Indonesia during the 2018-2023 period. A quantitative approach is used with descriptive analysis and multiple regression methods. The research population is all mining BUMNs in Indonesia, with samples selected through purposive sampling based on certain criteria such as the consistency of publishing annual financial reports and the availability of stock return data. The data used is secondary data from annual financial reports and stock prices. Independent variables include Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TAT), Inventory Turnover (IT), Return on Assets (ROA) , Return on Equity (ROE), and Net Profit Margin (NPM), while the dependent variable is stock returns. The research results show that CR and ROA have a significant influence on stock returns, while TAT and DER do not have a significant influence. Simultaneously, financial ratios do not have a significant influence on stock returns. These findings show that although financial ratios can provide important insights into company performance and stock returns, their influence is not always consistent and can be influenced by various external and internal factors. This research provides important insights for investors and company managers in considering financial ratios as an analytical tool for making financial decisions.
Financial Fitness: A Guide to Boosting Your Money Management Skills Hendy Budianto; Andre Prasetya Willim; Alvin Lesmana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11093

Abstract

This study investigates the relationships between financial literacy, budgeting practices, financial behavior, and money management skills among customers of Bank Mandiri Pontianak Diponegoro. Using a quantitative research design with a sample of 90 customers selected via random sampling, data was collected using structured questionnaires. The analysis employed Smart PLS (Partial Least Squares Structural Equation Modeling) to examine direct and indirect effects. The findings reveal significant direct effects, where higher levels of financial literacy and effective budgeting practices are associated with improved financial behavior and enhanced money management skills. Indirect effects further underscore the role of financial behavior as a mediator between financial literacy/budgeting practices and money management skills. These results highlight the importance of promoting financial education and supporting disciplined budgeting practices to foster better financial behaviors and enhance overall financial well-being among bank customers.
Impression Communication Management on Organizational Communication: LAZ Coal Case Study Rahmad Vendi; Harliantara Harliantara; Yenny Yenny; Nurannafi Farni Syam Maella; Zulaikha Zulaikha; Farida Farida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11094

Abstract

This case study delves into the significance of impression communication management in influencing organizational communication at LAZ Coal, a prominent coal mining company. The findings provide valuable insights for scholars and practitioners in the fields of organizationalhis research explores the impact of strategic impression communication on stakeholder perceptions, information sharing, and the overall communication environment within an organization. The extensive body of research on impression management emphasizes its importance in projecting a positive organizational image and effectively managing stakeholder perceptions. In the same vein, studies on organizational communication highlight its crucial importance in promoting the sharing of information, teamwork, and the establishment of a unified organizational culture. This case study seeks to combine these two areas to explore how impression communication management and organizational communication interact with each other. This research utilizes a qualitative, multi-method design, following the case study approach proposed by RK Yin. We collected data by conducting in-depth interviews with key personnel, analyzing internal communications documents, and observing organizational interactions. The case study approach provided a thorough understanding of the phenomenon within the LAZ Coal setting, taking into account the context and various factors involved. The findings highlight how LAZ Coal's strategic approach to communication has had a significant impact on both internal and external dynamics. This includes their consistent messaging, selective information dissemination, and effective use of communication channels. As a result, employee engagement, stakeholder perceptions, and the overall communicative culture within the company have been significantly influenced. The case study highlights the significance of incorporating impression communication management into the overall organizational communication strategy. By acknowledging the interdependence of these two areas, LAZ Coal and similar organizations can improve their capacity to present a positive image, promote open information exchange, and foster a cooperative and effective communication environment. The findings provide valuable insights for scholars and practitioners in the fields of organizational communication and strategic management.
Pengaruh Terpaan Iklan Shopee di Televisi Terhadap Minat Beli Remaja di Desa Tariwin Rahmad Indra Prasetya; R. Ayu Erni Jusnita; Nevrettia Christantyawati; Nurannafi Farni Syam Maella; Zulaikha Zulaikha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11095

Abstract

This study was conducted by the author with the aim of assessing whether Shopee e-commerce advertisements on television can influence the desire or interest of teenagers in Tariwin Village to make purchases or transactions on the application. This reflects that the more teenagers in Tariwin Village see Shopeeough surveys or questionnaires given to 31 teenagers in Tariwin Village who have seen Shopee advertisements on television, the author found that this study shows that exposure to Shopee advertisements on television can have a significantly positive impact (α = 0.000; t = 5.961). This reflects that the more teenagers in Tariwin Village see Shopee advertisements, the more it increases their interest in making purchases.
The Determinants of Fraud Prevention in Government Agencies Nabila Maharani Safitri; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.11097

Abstract

The purpose of this study is to examine the influence of the whistleblowing system, internal control, apparatus competence, and auditor ethics on fraud prevention in government agencies. A quantitative method is used in this study as a research approach. Meanwhile, the object of research is the auditor of BPKP (Financial and Development Supervisory Agency) Representative of East Java with the sample in this study totaled 112 internal auditors. This study uses the type of primary data in the form of a questionnaire by Google Forms given to the auditors. The data analysis used PLS-SEM with SmartPLS software version 4 as the analysis tool. The study’s results show that the whistle-blowing system and auditor ethics positively and significantly influence fraud prevention in government agencies, while internal control and apparatus competence do not significantly influence fraud prevention in government agencies.
Analisis Pengaruh Struktur Aktiva, Leverage Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Di BEI Periode 2018 – 2021 Leny Fernandita; Jeremia Emma Tribrata Ambarita; Rumondang Simamora; Maya sabirina Panggabean; Maduma Sari Sagala
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11100

Abstract

Perusahaan pertambangannya mempunyai profitabilitas menurun menandakan ketidakbagusan kinerjanya. Bertujuan menguji efek struktur aktiva, leverage dan Likuiditas terhadap profitabilitas di tahun 2018-2021. Riset ini penggunaan cara kuantitatif dan tipe risetnya deskriptif. Sampel risetnya 88 data. Bermodel regresi linear berganda dengan aplikasi SmartPLS. Hasilnya ialah Struktur Aktivatidak berefek secara parsial terhadap Profitabilitas Pada Perusahaan Pertambangan di BEI periode 2018 – 2021. Leverage tidak berefek secara parsial terhadap Profitabilitas Pada Perusahaan Pertambangan di BEI periode 2018 – 2021.Likuiditas tidak berefek secara parsial terhadap profitabilitas Pertambangan di BEI periode 2018 – 2021
Pengaruh Digitalisasi Dan Pemahaman Moderasi Beragama Terhadap Pendapatan Industri Halal Pasca Pandemi Covid 19 Di Kota Pangkalpinang Himmatul Ulyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11132

Abstract

Penelitian ini menguji pengaruh digitalisasi dan pemahaman moderasi beragama terhadap pendapatan industri halal. Penelitian ini menggunakan metode kuantitatif dengan analisa menggunakan regresi linier berganda. Hasil penelitian didaaptkan bahwa digitalisasi berpengaruh terhadap pendapatan industry halal, pemahaman moderasi beragama tidak berpengaruh terhadap pendapatan industri halal serta jika diujikan secara simultan maka digitalisasi dan pemahaman moderasi beragama berpengaruh terhadap pendapatan industri halal.
Pengaruh Kebijakan Hutang, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andrew Harlie; Mas Intan Purba; Richard Richard; Nur Aliah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11133

Abstract

Perseroan manufaktur terkenal sebagai perseroan yang penyedia produk yang diperlukan suatu pasar. Riset berikut tujuannya guna memahami Pengaruh Kebijakan Dividen, Kebijakan Hutang, serta Ukuran Perusahaan pada Nilai Perusahaan pada Perseroan Manufaktur yang Tercatat di BEI. Berpendekatan kuantitatif dengan uji regresi linear berganda. Jenis riset yang dipakai pada riset berikut ialah studi deskriptif kuantitatif. Hasil riset ialah Kebijakan Hutang berdampak secara individual pada Nilai Perusahaan pada Perseroan Manufaktur yang Tercatat pada BEI. Kebijakan Dividen tidak berdampak secara individual pada Nilai Perusahaan pada Perseroan Manufaktur yang Tercatat di BEI. Ukuran Perusahaan berdampak secara individual pada Nilai Perusahaan pada Perseroan Manufaktur yang Tercatat di BEI. Kebijakan Dividen, Ukuran Perusahaan dan Kebijakan Hutang berdampak secara bersamaan pada Nilai Perusahaan pada Perseroan Manufaktur yang Tercatat di BEI.

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